https://www.taxtmi.com/caselaws?id=369420 The HC dismissed a writ petition challenging denial of deduction for employee contributions to EPF and ESI paid after due date but before filing return. The court held that Section 43B and Section 36(1)(va) have different scopes and cannot be read together. For employee contributions received by employer from employees, only Section 36(1)(va) read with Section 2(24)(x) applies, not Section 43B which covers employer contributions. The court agreed with Gujarat and Kerala HC decisions distinguishing employee and employer contributions, rejecting interpretations by Karnataka, Punjab & Haryana, and Allahabad HCs that failed to recognize this distinction. The assessing authority's order denying deduction was upheld as legally correct. en-us Tue, 23 Oct 2018 00:00:00 +0530 Mon, 21 Jul 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369420 The HC dismissed a writ petition challenging denial of deduction for employee contributions to EPF and ESI paid after due date but before filing return. The court held that Section 43B and Section 36(1)(va) have different scopes and cannot be read together. For employee contributions received by employer from employees, only Section 36(1)(va) read with Section 2(24)(x) applies, not Section 43B which covers employer contributions. The court agreed with Gujarat and Kerala HC decisions distinguishing employee and employer contributions, rejecting interpretations by Karnataka, Punjab & Haryana, and Allahabad HCs that failed to recognize this distinction. The assessing authority's order denying deduction was upheld as legally correct. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369420